Federal tax calendar for August 2021

Federal tax calendar for October 2021

This calendar indicates the expiration dates for the fulfillment of taxpayers’ obligations to pay taxes (contributions, fees) and submit reports in accordance with federal legislation

October 1

Mineral extraction tax:

— taxpayers submit a tax return for August 2018*

Personal income tax:

— tax agents transfer the amounts of calculated and withheld tax on income in the form of temporary disability benefits (including benefits for caring for a sick child) and in the form of vacation pay paid to taxpayers in September 2021*

October 9

Insurance against industrial accidents and occupational diseases:

- Insureds, in case of incomplete use of the amounts of insurance premiums in 2021 for financial support of preventive measures, report this to the territorial body of the Social Insurance Fund.

October 12

Corporate income tax:

— taxpayers for whom the tax reporting period is a month pay tax on income in the form of interest on state and municipal securities for September 2018;

— taxpayers for whom the tax reporting period is a quarter pay tax on income in the form of interest on state and municipal securities for 9 months of 2018.

October 15

Insurance contributions for compulsory social, pension, medical insurance:

— payers of insurance premiums pay contributions to the Federal Tax Service for September 2021.

Insurance against industrial accidents and occupational diseases:

— policyholders pay insurance premiums to the Social Insurance Fund for September 2018.

Personal income tax:

- individual entrepreneurs and persons engaged in private practice pay an advance tax payment for July-September 2021 on the basis of a tax notice.

Excise taxes:

— taxpayers producing alcoholic beverages and (or) excisable alcohol-containing products on the territory of the Russian Federation pay an advance payment for October 2018.

Individual (personalized) accounting in the compulsory pension insurance system:

— policyholders provide information about each insured person working for them for September 2021.

October 18

Excise taxes:

— taxpayers who have paid an advance payment of excise tax on alcohol and (or) alcohol-containing products submit to the tax authority documents confirming payment of the advance payment for October 2021. In order to be exempt from paying the advance payment of excise tax, taxpayers submit to the tax authority a bank guarantee and a notice of exemption from payment of advance payment of excise tax

October 19

Fee for negative impact on the environment:

— persons obligated to pay a fee, with the exception of small and medium-sized businesses, make an advance payment for the third quarter of 2021.

22 of October

Insurance against industrial accidents and occupational diseases:

— policyholders submit calculations of accrued and paid insurance premiums for the 3rd quarter of 2021 on paper*

Single tax on imputed income for certain types of activities:

— taxpayers submit a tax return for the third quarter of 2021*

Information on the average number of employees:

— organizations created (reorganized) in September 2021 provide information for September*

Indirect taxes:

— taxpayers pay taxes on imported goods registered in September 2021 (the payment deadline stipulated by the leasing agreement (contract) came in September) and submit a tax return*

Gambling tax:

— taxpayers submit a tax return and pay tax for September 2021*

Fee for the use of aquatic biological resources:

— taxpayers pay a regular contribution*

Declaration of production, turnover, use of ethyl alcohol, alcoholic and alcohol-containing products, use of production facilities:

— organizations engaged in the production, circulation and (or) use of ethyl alcohol, alcoholic and alcohol-containing products and individual entrepreneurs engaged in the retail sale of beer and beer drinks, cider, poire and mead, submit declarations for the third quarter of 2021*

Water tax:

— taxpayers submit a tax return and pay tax for the third quarter of 2021*

Simplified tax declaration:

— taxpayers for one or more taxes who do not carry out transactions that result in the movement of funds in their bank accounts (at the organization’s cash desk), and who do not have objects of taxation for these taxes, submit a single (simplified) tax return for these taxes for 9 months 2021*

VAT:

- persons who are not taxpayers, taxpayers exempt from the duties of a taxpayer, not recognized as tax agents, in the event that they issue and (or) receive invoices when carrying out business activities in the interests of another person on the basis of commission agreements, agency agreements providing for the implementation of and (or) the acquisition of goods (work, services), property rights on behalf of the commission agent (agent), or on the basis of transport expedition agreements, as well as when performing the functions of a developer, submit to the tax authorities at the place of their registration a log of received and issued invoices in relation to the specified activities in electronic form for the third quarter of 2021*

the 25th of October

Mineral extraction tax:

— taxpayers pay taxes for September 2021.

Insurance against industrial accidents and occupational diseases:

— policyholders submit calculations of accrued and paid insurance premiums for the 3rd quarter of 2021 in the form of an electronic document

Single tax on imputed income for certain types of activities:

— taxpayers pay a single tax for the third quarter of 2018.

VAT:

— taxpayers (tax agents) submit a tax return and pay 1/3 of the tax amount for the third quarter of 2018;

- persons specified in clause 5 of Art. 173 of the Tax Code of the Russian Federation, pay tax and submit a tax return for the third quarter of 2021.

Excise taxes:

- taxpayers (except for those who have a certificate of registration of a person carrying out transactions with straight-run gasoline, of registration of a person carrying out transactions with benzene, paraxylene or orthoxylene, of registration of an organization carrying out transactions with middle distillates, of registration of an organization carrying out transactions with denatured ethyl alcohol, as well as those included in the Register of Civil Aviation Operators of the Russian Federation and having an operator certificate (certificate) and included in the register of bunker fuel suppliers selling bunker fuel and middle distillates) pay excise taxes and submit a tax return for September 2021;

- taxpayers who have a certificate of registration of a person carrying out transactions with straight-run gasoline, of registration of a person carrying out transactions with benzene, paraxylene or orthoxylene, of registration of an organization carrying out transactions with middle distillates, of registration of an organization carrying out transactions with denatured ethyl alcohol, and also included in the Register of Civil Aviation Operators of the Russian Federation and having an operator certificate (certificate) pay excise taxes and submit a tax return for July 2021;

— taxpayers carrying out transactions for the sale of bunker fuel and middle distillates included in the register of bunker fuel suppliers pay excise taxes and submit a tax return for April 2021.

Simplified taxation system:

— taxpayers pay an advance tax payment for 9 months of 2021.

Trade fee:

— payers pay the fee for the third quarter of 2021.

29th of October

Corporate income tax:

— taxpayers pay the 1st monthly advance tax payment for the fourth quarter of 2021 (for organizations paying only quarterly advance payments, see Article 286 of the Tax Code of the Russian Federation)*;

— tax agents submit calculations based on the results of the reporting period*;

— taxpayers who calculate monthly advance payments based on the actual profit received, submit a tax return and pay the advance payment for September 2021*;

— taxpayers for whom the tax reporting period is a quarter submit a tax return and pay an advance payment for the third quarter of 2021*

October 30

Insurance contributions for compulsory social, pension, medical insurance:

— payers submit to the Federal Tax Service calculations of insurance premiums for the 3rd quarter of 2021.

Organizational property tax:

— taxpayers submit tax calculations for advance payments for 9 months of 2021.

October 31

Mineral extraction tax:

— taxpayers submit a tax return for September 2021.

Personal income tax:

— tax agents provide a calculation of the amounts of personal income tax calculated and withheld for 9 months of 2021;

— tax agents transfer the amounts of calculated and withheld tax on income in the form of temporary disability benefits (including benefits for caring for a sick child) and in the form of vacation pay paid to taxpayers in October 2021.

Regular payments for subsoil use:

— subsoil users transfer payments and submit calculations for the third quarter of 2021.

* The deadline has been postponed in accordance with Art. 6.1 of the Tax Code of the Russian Federation and other regulations.

The calendar was prepared by experts.

New rules for determining the tax period for various taxes for individual entrepreneurs and legal entities

Article 55 of the Tax Code of the Russian Federation, starting from August 19, 2021, regulates in more detail the rules for determining the tax period for the relevant taxes. In particular, its beginning and ending. Thus, Federal Law No. 173-FZ of July 18, 2021 closed a significant gap in tax legislation. In addition, the provisions of this article now apply not only to legal entities, but also to private entrepreneurs. Our review contains all the changes and new rules.

When the tax period is a calendar year

First, legislators adjusted the rules for the tax period, which is one year. They were already in the Tax Code of the Russian Federation, but concerned only organizations. We have described the essence of the changes below in the tables.

First tax period

A similar approach applies when determining the final (single) tax period. In practice, 3 situations are possible:

Last tax period

For more information about this, see “Individual entrepreneurs and organizations now determine their tax period according to general rules.”

When is the tax period - quarter

Completely new provisions of the Tax Code of the Russian Federation are devoted to those taxes for which the tax period, according to the second part of the Code, is a quarter. These are new paragraphs 3.1 and 3.2 of Article 55. But keep in mind that UTII employees cannot be guided by them. There is a direct ban on this.

First tax period

A similar logic applies when determining the final (only) tax period. In practice, 3 situations are possible:

Last tax period

When is the tax period - month

New paragraphs 3.3 and 3.4 of the Tax Code of the Russian Federation are relevant for those taxes for which the tax period is a calendar month.

First tax period

Last (only) tax period

Also see “Sample of filling out a patent application for an individual entrepreneur for 2017.”

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What is a tax period (when the tax period can be changed)

Quite often the tax period is confused with the reporting period. But these are two distinct concepts, each of which has legislative definitions, and their duration is established by regulations. Business entities cannot change the duration of these periods on their own. Changing the tax period is possible only in accordance with tax legislation. In the article we will consider what a tax period is, what it can be equal to, and also in what cases it can be changed.

What is tax period

In accordance with the Tax Code of the Russian Federation, a tax period is understood as a limited period of time, at the end of which the results of the organization’s activities are summed up and the tax base is formed (55 Tax Code of the Russian Federation). At the end of this temporary period, organizations and entrepreneurs have tax obligations, which they are obliged to repay within a certain time frame.

Important! The tax and reporting periods may coincide, but not always. One tax period may include several reporting periods.

For a certain type of tax, the legislation provides for its own tax period. It can be 1 month, 6 months, or up to a year. You can determine the length of the tax period by referring to the Tax Code of the Russian Federation. Separate chapters on taxes contain instructions on the time interval and procedure for calculating a particular tax (

Arbitrage practice

But judicial practice gives quite clear formulations. Judges consider the concepts “before” and “not later” to be equivalent. Thus, if we take the situation with the 15th, it turns out that the payment deadline will expire on the 15th. This is precisely what the Constitutional Court of the Russian Federation pointed out in its Determination No. 185-O dated 04.07.2002.

The Supreme Court of the Russian Federation, in Resolution No. 304-KG18-7786 dated October 16, 2018, also explained that if the deadline is set until April 30 (we were talking about land tax), then April 30 should be considered as the deadline for fulfilling the obligation to pay the tax.

Where do the judges come from? Is it not because the longer the period for fulfilling the obligation, the better it is for the taxpayer? But, most likely, they simply know how to “read and translate” the Tax Code.

NK about deadlines

The deadlines for fulfilling tax obligations, Article 6.1 of the Tax Code of the Russian Federation, allows you to specify in different ways. For example:

• a specific date for fulfillment of obligations is indicated;
• the obligation must be fulfilled before a certain date;
• The obligation must be fulfilled no later than a certain date.

According to paragraph 8 of Article 6.1 of the Tax Code of the Russian Federation, an action for which a deadline has been established can be performed before 24 hours of the last day of the deadline. If documents or funds were submitted to the communications organization before 24 hours of the last day of the deadline, then the deadline is not considered missed.

The Russian Ministry of Finance explains that in this case the wording “until 24 hours of the last day of the term” and “until 24 hours (inclusive) of the last day of the term” are equivalent.

However, in cases where the period is defined up to a specific date without indicating “inclusive,” questions arise. Is a specific date by which an action must be performed fall within the specified time limit?

For example, when a date is preceded by “until” and then there is no word “inclusive,” it can be assumed that the deadline expires on the day before that date. That is, if it is said that the tax must be paid by the 15th of the month, then based on a literal analysis of the wording, the deadline for payment expires on the 14th of this month.

It is interesting that the Russian Ministry of Finance might agree with such an approach. In relation to deadlines defined up to a specific date without indicating “inclusive”, the Tax Code of the Russian Federation does not specifically establish the requirement that the action must be completed by the specified date.

Nevertheless, in the commented letter, he points out that while clear formulations have not appeared in the Tax Code of the Russian Federation, it is necessary to be guided by the established judicial practice.